Proper Officer under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017

Proper Officer under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 https://www.taxtmi.com/circulars?id=60865 Superintendents of Central Tax are empowered to issue show cause notices and orders under specified sub sections of sections 73 and 74 of the CGST Act; officers up to Additional/Joint Commissioner are designated as proper officers for issuance of such notices and orders, with corresponding application to the IGST Act. Monetary limits for issuance and adjudication are prescribed for Superintendent, Deputy/Assistant Commissioner and Additional/Joint Commissioner levels. Audit Commissionerates and DGGSTI may only issue show cause notices, which must be adjudicated by the Competent Central Tax officer of the Executive Commissionerate where the notice is registered, with special adjudication rules for multi jurisdictional and high value DGGSTI cases. en-us Wed, 14 Feb 2018 00:00:00 +0530 Thu, 09 May 2019 15:49:00 +0530 TaxTMI RSS Generator Proper Officer under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 https://www.taxtmi.com/circulars?id=60865 Superintendents of Central Tax are empowered to issue show cause notices and orders under specified sub sections of sections 73 and 74 of the CGST Act; officers up to Additional/Joint Commissioner are designated as proper officers for issuance of such notices and orders, with corresponding application to the IGST Act. Monetary limits for issuance and adjudication are prescribed for Superintendent, Deputy/Assistant Commissioner and Additional/Joint Commissioner levels. Audit Commissionerates and DGGSTI may only issue show cause notices, which must be adjudicated by the Competent Central Tax officer of the Executive Commissionerate where the notice is registered, with special adjudication rules for multi jurisdictional and high value DGGSTI cases. Circulars GST Wed, 14 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60865